(1)ninety per cent. of any sum referred to in clauses (iiia), (iiib),] [(iiic), (iiid) and (iiie)] [ Substituted by Act 55 of 2005, Section 4, for " and (iiic)" (w.r.e.f. 1.4.1998).][of section 28 or of any receipts by way of brokerage, commission, interest, rent, charges or any other receipt of a similar nature included in such profits; and [Inserted by Act 49 of 1991, Section 28 (w.e.f. 1.4.1992).]
